From Casetext: Smarter Legal Research

Deutsch v. Commissioner of Internal Revenue

United States Court of Appeals, Ninth Circuit
Jan 31, 1969
405 F.2d 889 (9th Cir. 1969)

Opinion

Nos. 22444-22444-B.

January 31, 1969.

On Petitions to Review Decisions of the Tax Court of the United States.

Dermot R. Long (argued), Hollywood, Cal., for appellant.

J. Jacobs (argued), Atty., Dept. of Justice, Mitchell Rogovin, Asst. Atty. Gen., Lester R. Uretz, Chief Counsel, IRS, Lee A. Jackson, Gilbert E. Andrews, Jr., Donald A. Statland, Attys., Dept. of Justice, Washington, D.C., for appellees.

Before BARNES, DUNIWAY and ELY, Circuit Judges.


The three consolidated cases, as numbered above, are each severally affirmed by us on the opinion of the Tax Court of the United States, filed June 28, 1967, 38 T.C. 118, insofar as it relates to the issues raised on these petitions for review, for the reasons and law therein expressed and cited.


Summaries of

Deutsch v. Commissioner of Internal Revenue

United States Court of Appeals, Ninth Circuit
Jan 31, 1969
405 F.2d 889 (9th Cir. 1969)
Case details for

Deutsch v. Commissioner of Internal Revenue

Case Details

Full title:Daniel H. DEUTSCH, Evelyn M. Deutsch, Alfred Deutsch, Bernice Deutsch…

Court:United States Court of Appeals, Ninth Circuit

Date published: Jan 31, 1969

Citations

405 F.2d 889 (9th Cir. 1969)

Citing Cases

Lighthill v. Comm'r of Internal Revenue

This amount is includable in Edgar's income for 1964, when the restriction lapsed. Income Tax Regs. sec.…